Oxy USA Inc., Petitioner v. Mesa County Board of Commissioners, Respondent

Summary

The court held that the property-tax abatement statute permits a taxpayer to obtain abatement and a refund when an overvaluation caused solely by the taxpayer's inadvertent mistake results in excessive taxes. The court concluded that the statute's plain language does not distinguish between taxpayer-caused and assessor-caused overvaluation, and that the 1991 amendment superseded the prior limitation on taxpayer-caused overvaluation. It reversed the court of appeals and remanded for further proceedings.